Dublin Corporation v McAdam (Surveyor of Taxes)

JurisdictionIreland
Date1883
Year1883
CourtCourt of Appeal (Ireland)
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex
5 cases
  • HM Revenue and Customs v Lansdowne Partners Ltd Partnership
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 20 Diciembre 2011
    ...The principle has been described in a number of aphorisms such as 'a man cannot trade with himself' ( Dublin Corporation v M'Adam (1887) 2 TC 387, 397), 'a man cannot make a profit by taking money out of one pocket and putting it into another' ( Harris v Corporation of Burgh of Irvine (1900......
  • Sharkey (Inspector of Taxes) v Wernher
    • United Kingdom
    • House of Lords
    • 7 Noviembre 1955
    ...of income tax law that a man cannot be taxed on profits that he might have, but has not, made: see, e.g., Dublin Corporation v. M'Adam, 2 T.C. 387, Gresham Life Assurance Society v. Styles, 3 T.C. 185. But this is only saying in another way that a trader is not to be charged with the receip......
  • Ua Clothasaigh v Moville District Board of Conservators
    • Ireland
    • Supreme Court
    • 19 Noviembre 1950
    ... ... the said years was apportioned, by the Inspector of Taxes, as between rates and other sources of revenue, and the ... ...
  • Nice Cheer Investment Ltd v Commissioner Of Inland Revenue
    • Hong Kong
    • High Court (Hong Kong)
    • 28 Junio 2011
    ...but there must be something which the trade offers to provide by way of business.” 44. In Dublin Corporation v M’Adam 20 L.R. Ir 497, 510; 2 T.C. 387, 397, Palles C.B. “On the other hand, I think it is perfectly clear that, in order to bring this case within the operation of the Income Tax ......
  • Get Started for Free